2021 Salary on-costs For this purpose the definition of 'basic salary' includes, most allowances, loadings and bonuses. For other payroll taxable items, see 'Payroll Taxable Items' at end of document. The ANU Electronic Records Management System (ERMS) is a central repository for the management of electronic records. As a formal recordkeeping system, ERMS enables ANU records to be managed in a compliant manner in accordance with requirements outlined in …